Colombia Tax News

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Colombia Publishes Administrative Regulation Specifying Additional Information Submission Requirements for 2015

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Tax Treaty between Barbados and Colombia to be Negotiated

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Colombia Clarifies Tax Treatment of Foreign Branches of Colombian Resident Companies

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Colombia Clarifies that Foreign Tax Credits May Not Offset CREE Tax

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Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions

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Tax Treaty between Colombia and Panama to be Signed

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Colombian Tax Reform Bill Submitted to Congress

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Colombian Tax Authority Rules on the Application of Thin Capitalization Rules for Public Infrastructure Financing

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Colombian Court Rules on the Applicability of Net Worth Tax on Assets Held in Andean Countries

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Colombia to Introduce Net Worth Tax and Maintain Financial Transactions Tax Rate

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FTA between Colombia and the EFTA Members Stats of Norway and Iceland Enters into Force.

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Tax Treaty between India and Colombia has Entered into Force

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Tax Treaty between South Korea and Colombia has Entered into Force

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Colombia Clarifies Withholding Tax on Portfolio Investments

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TIEA between Colombia and Bermuda Under Negotiation

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Mutual Assistance Convention has Entered into Force in Colombia

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Colombian National Tax Authority Rules on Tax Obligations of Representative Offices of Foreign Banks

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Colombia Clarifies Conditions for the Deduction of Payments to Tax Havens

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Colombia Clarifies Application of Deemed Interest on Related Party Loans

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TIEA between Colombia and the U.S. has Entered Into Force

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Colombia Ratifies Tax Treaty with South Korea

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Colombia Clarifies Application of CREE

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Colombia has Issued Decree Amending Rule on Non-Deductible Interest Determination

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Colombia has Ratified the Tax Treaty With India

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Permanent establishment – regulations issued

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Transfer pricing provisions – regulations issued

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Thin capitalization provisions – regulations issued

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Reduction of domestic income tax withholding rates – proposed

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List of low-tax jurisdictions – issued

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Income taxation of services provided by a non-resident within Colombian territory – general ruling issued

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